Case Law Details
Case Name : Mahindra &
Related Assessment Year : 16/02/2023
Courts :
All CESTAT CESTAT Mumbai
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Mahindra & Mahindra Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
CESTAT Mumbai held that exemption from basic excise duty vis-à-vis discharge of automobile cess effaces coverage of rule 6 of CENVAT Credit Rules, 2004 (CCR, 2004).
Facts- The issue in controversy in this appeal of M/s Mahindra & Mahindra Ltd assailing the order of the Commissioner of Central Excise is on the short point of recovery of credit distributed by the registered ‘input service d
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